The Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994

Citation, commencement and interpretation

1.—(1) These Regulations may be cited as the Non-Domestic Rating (Unoccupied Property) (Scotland) Regulations 1994 and shall come into force on 1st April 1995.

(2) In these Regulations—

“the 1966 Act” means the Local Government (Scotland) Act 1966;

“industrial lands and heritages” means lands and heritages (other than retail lands and heritages) comprising one or more buildings which is, or all of which are,—

(a)

constructed or adapted for use in the course of a trade or business; and

(b)

constructed or adapted for use for one or more of the following purposes, or one or more such purposes and one or more purposes ancillary thereto:—

(i)

the manufacture, repair or adaptation of goods or materials;

(ii)

the subjection of goods or materials to any process;

(iii)

storage (including the storage or handling of goods in the course of their distribution);

(iv)

the working or processing of minerals;

(v)

the generation of electricity;

“relevant lands and heritages” means any lands and heritages comprising one or more buildings or a part of a building;

“retail lands and heritages” means any lands and heritages where any building or part of a building comprised in them is constructed or adapted for the purpose of the retail provision of—

(a)

goods; or

(b)

services (other than storage for distribution services) on or from the lands and heritages.

Rating of unoccupied lands and heritages

2.—(1) The class of lands and heritages prescribed under section 24(2) of the 1966 Act is all relevant lands and heritages (other than lands and heritages to which any of the conditions specified in Parts 1 and 2 of the Schedule to these Regulations applies) which have been unoccupied for a continuous period of more than 3 months.

(2) Where lands and heritages which have been unoccupied become occupied on any day and become unoccupied again on the expiration of a period of less than 6 weeks beginning with that day, then for the purposes of paragraph (1) above the lands and heritages shall be treated as having been unoccupied on that day and throughout that period.

Rating of lands and heritages partly unoccupied for a short time

3.—(1) The class of lands and heritages prescribed under section 24A(4) of the 1966 Act is all relevant lands and heritages (other than lands and heritages to which any of the conditions specified in Parts 1 and 3 of the Schedule to these Regulations applies) part of which has been unoccupied for a continuous period of more than 3 months.

(2) Where the part of lands and heritages which has been unoccupied becomes occupied on any day and becomes unoccupied again on the expiration of a period of less than 6 weeks beginning with that day, then for the purposes of paragraph (1) above that part shall be treated as having been unoccupied on that day and throughout that period.

Allan Stewart

Parliamentary Under Secretary of State, Scottish Office

St Andrew’s House,

Edinburgh

12th December 1994